Bee pollination services by apiarists

From the 2024 DOR Tax Exemption Study

82.04.330(1) - Bee pollination services by apiarists Description Eligible apiarists are exempt from the B&O tax on income received for providing bee pollination services to farmers. The apiarists must provide the pollination services using bee colonies the apiarists own or keep. Purpose To provide B&O tax relief for Washington’s apiarists to counter the negative economic impact on the state’s agricultural sector caused by colony collapse disorder. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.220 $0.221 $0.223 $0.225 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.203 $0.223 $0.225 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Growth rate reflects the compound annual growth rate of 0.85% based on total valuation of pollination reflected in Department of Agriculture publication. Data Sources - U.S. Department of Agriculture, Cost of pollination publication Additional Addit